Unit 3 Working Capital Management 2016 (1).pptx (CFM22A2)

Learning Unit 3 :
Working Capital Management
(Chapter 14)




MEN T 2A/
L M A N A GE
& F IN A NC I A E N T 3B
C OS T N A GE M
IA L M A
FINANC
2016

, LEARNING OUTCOME




Explain the components of working
capital management including
current assets and liabilities.




LEARNING UNIT 3 : Working capital management

, ASSESSMENT CRITERIA




1. Explain working capital, net working capital and
credit policy
2. Calculate and explain measures to manage
inventory and debtors
3. Calculate and explain the effect of a change in
credit policy
4. Evaluate whether a discount for early payment
of debt should be accepted or not



LEARNING UNIT 3 : Working capital management

, RESOURCES




• Textbook:
• Chapter 14
• Study Guide
• Learning Unit 3: Working capital
management
• Calculator



LEARNING UNIT 3 : Working capital management